Opinion Number

Dear Mr. Lee:

You requested the opinion of this office concerning the use of the proceeds of a sales tax dedicated for garbage collection levied by the Parish of Avoyelles (the "Parish"). The proposition was approved in 1990 and states in pertinent part:

"Shall the Parish of Avoyelles . . . be authorized to continue to levy and collect . . . a tax . . . with the proceeds of the Tax . . . to be dedicated and used for the purpose of providing garbage and waste collection, disposal and/or destruction (sic) for the Parish . . ."

A similar tax was continued by vote of the electorate in 2000 and the…